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September 16, 2025Journal of Business and Management StudiesOpen Access

Risk Governance Ecosystem in Information Communications Technology Industry using the Three Lines of Defense (3LOD) Framework Approach in the Philippines

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Authors

CMCarlwin A. MozarAYAntonio Errol B. YbañezEPEmmanuel P. Paulino

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Overview

Quantitative analysis finds ICT infrastructure significantly influences risk governance in ICT, highlighting areas for improvement.

Key Points

  • ICT infrastructure was perceived as the strongest influence on the implementation of the three lines of defense framework.
  • All three predictors—risk culture, regulatory environment, and ICT infrastructure—were rated as having a very high effect on governance components.
  • The analysis indicated that while regulatory environment influences operational management, it does not significantly affect other governance functions.
  • Despite a strong perception of risk culture, it showed no significant effect on governance components, indicating a need for better integration.

Cite This Study

Mozar et al. (2025) studied this question.

synapsesocial.com/papers/68d4508231b076d99fa583a7https://doi.org/10.32996/jbms.2025.7.5.10
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